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A company enquired whether its registration under the construction materials category allowed it to sell hardware products. The DGT ruled that it must register under a specific category for hardware.
Cuestión planteada Se plantea si el alta en dicha rúbrica le faculta para la venta de productos de ferretería a empresas y particulares.
El pago de la cuota de una actividad de comercio al por mayor faculta para la venta al por menor de los mismos productos, pero no de otros bienes no incluidos en la rúbrica. Como los artículos de ferretería no están en el epígrafe 617.4, la sociedad debe darse de alta en el epígrafe 615.3 para poder comercializarlos.
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